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IFRS 2

Ggodsaves14y ago
Hello,
I am sitting P2 int. for the June 2012 exams. My questions are:
1. what is the difference between share option calculation and share appreciation rights calculation..
Thank you.
Maxwell.
MikeLittleMikeLittleTutor14y ago#1
Is this not simply the fact that share options involve the beneficiary becoming entitled to acquire shares ( if they increase in value ) whereas, for a share-appreciation situation, the beneficiary WILL receive cash, the amount of which is determined by the value of the company's shares at some point in the future
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